TMI Blog2006 (7) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... . Chacko, Member (J)]. The appellants had imported four Second-hand Shutteless Picanol Rapier Weaving UN Looms width 240 CM with all its accessories, valued at US$ 42,850 (CIF) and declared to have been manufactured in the year 1994. They filed a Bill of Entry on 3-6-2003 for clearance of the goods under OGL. A certificate from an overseas Chartered Engineer was produced in support of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured in the year 1990. Meanwhile, the assessee waived SCN and wanted the dispute to be settled forthwith. Ld. Commissioner accepted the value reported by Shri Joseph Jebaraj in his first report and the year of make reported by him in his second report, and proceeded to dispose of the case. Having found that the machines were more than 10 years old and that the same had been imported without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rintendent (Adj.) in the office of the Commissioner of Customs, Tuticorin; addressed to the appellants. This letter indicates that copies of the following documents relied upon by the Commissioner for passing the impugned order were issued to the assessee only after the impugned order was passed :- (1) Statement dated 11-6-2003 of Shri T.S. Vaidyanath. (2) Certificate dated 5-6-2003 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner v. Anish Kumar Spinning Mills, 2005 (182) E.L.T. A92 (S.C.). It is open to the appellants to rely on this case law before the Commissioner. 3. The impugned order is set aside and this appeal is allowed by way of remand. Ld. Commissioner of Customs is directed to pass a fresh order of adjudication after giving the assessee a reasonable opportunity of being heard. (Dictated and pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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